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Chapter 12






                           Overview





                                                          Group

                                                        accounts









                            Subsidiaries                                          Joint ventures
                                                         Associates







                            CONTROL                                                    JOINT
                                                       SIGNIFICANT                   CONTROL
                                                        INFLUENCE





                         > 50% of                      20-50% of                 20-50% of
                           ordinary share                                            ordinary
                           capital                        ordinary
                                                          share capital              share capital


                                                        Equity
                      100% consolidation of
                        assets and liabilities                           Equity
                      100% consolidation of                            account
                        income and expenses










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